Taxation & Estate Planning

Law, Society & Taxation Panel #9: History & Constitution

Posted on May 29, 2009
Today's ninth Law, Society, and Taxation panel at the Law & Society Association Annual Meeting in Denver is on Historical and Constitutional Analyses: The scholars on this panel will bring their skills in historical analysis to bear on several classic issues in taxation...

Hamill: The Vast Injustice Perpetrated by State and Local Tax Policy

Posted on May 29, 2009
Susan Pace Hamill (Alabama) has published The Vast Injustice Perpetrated by State and Local Tax Policy, 37 Hofstra L. Rev. 117 (2008). Here is the abstract: State and local tax policy is one of the most important areas of public policy affecting the lives of the most powerless and vulnerable...

Law, Society &

Posted on May 28, 2009
The four-day Law & Society Association Annual Meeting kicks off today in Denver. The first Law, Society, and Taxation Panel today is Distributive Justice, Tax Policy, and Society: Rarely has the United States -- or the world -- seen such extreme disparities in wealth and income...

Indiana-Indianapolis Seeks to Hire Tax Prof

Posted on May 28, 2009
Indianana-Indianapolis is looking to a hire a tenure-track or tenured Tax Prof to begin in the 2010-11 academic year. For details or to apply, see here.

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Schwarzenegger Proposes Terminating State Funding for UC-Hastings

Posted on May 28, 2009
California Goveror Arnold Schwarzenegger has proposed eliminating virtually all state funding for UC-Hastings College of the Law. (The state would give the school $7,000 to comply with the letter, if not the spirit, of the 19th century bequest by the school's founder S...

British Politicians Got Reimbured for Tax Preparation Expenses

Posted on May 28, 2009
The British press has been in a feeding frenzy over many of the 646 members of Parliament getting reimbursed for various dubious personal expenses, including horse manure for a garden, plasma televisions, and porn films. The latest outrage: 39 officials were reimbursed for the cost preparing their tax returns...

FIU Names Miami U.S. Attorney Dean

Posted on May 28, 2009
Despite a majority vote of the Florida International faculty deeming Miami U.S. Attorney Alex Acosts "not acceptable," he was named Dean yesterday. ABA Journal Associated Press FIU Press Release Miami Herald PrawfsBlawg

Law, Society &

Posted on May 28, 2009
Today's fourth Law, Society, and Taxation panel at the Law & Society Association Annual Meeting in Denver is on International Taxation: Nation states must interact -- and ideally cooperate -- in their treatment for tax purposes of persons and organizations whose activities cross national borders...

Law, Society & Taxation Panel #3: Improving Tax Administration

Posted on May 28, 2009
Today's third Law, Society, and Taxation panel at the Law & Society Association Annual Meeting in Denver is on Improving the Administration of the Tax System: Taxpayers face an array of choices in determining their tax liabilities. Some of these choices exist by design, while others exist by implication...

Law, Society & Taxation Panel #2: Gender, Families, and Sexuality in Tax Law

Posted on May 28, 2009
Today's second Law, Society, and Taxation panel at the Law & Society Association Annual Meeting in Denver is on Gender, Families, and Sexuality in Tax Law: How to treat incomes that are shared within households, how to account for the biological differences between women and men, and the treatment of...

Worker Faces 10 Years in Jail for Peeing in IRS Elevator

Posted on May 28, 2009
According to this affidavit filed on Tuesday in U.S. District Court in Michigan, an IRS worker faces ten years in prison for repeatedly urinating in the elevator at the IRS Service Center in Detroit and causing $4,626.25 of "deep cleaning expense." Associated Press Detroit Free Press Smoking Gun Web CPA

Monopoly -- Income Tax Edition

Posted on May 28, 2009
Check out Monopoly: Income Tax Edition: This is a fairly easy Monopoly game expansion to teach youngsters the principles of filing and paying income tax. It includes an income tax form on which players keep track of income and deductions, figure and pay their income tax at the end of...

Why Do Law Schools Encourage Unfunded Faculty Research?

Posted on May 28, 2009
Dahlia K. Remler (CUNY, Baruch College) & Elda Pema (Naval Postgraduate School, Graduate School of Business & Public Policy) have posted Why do Institutions of Higher Education Reward Research While Selling Education? on NBER. Here is the abstract: Higher education institutions and disciplines that traditionally did little research now reward...

Garrett Withdraws Nomination for Assistant Secretary for Tax Policy

Posted on May 28, 2009
Tax Prof Elizabeth Garrett (USC) has withdrawn as President Obama's nominee to be Assistant Secretary for Tax Policy, citing ?aspects of my personal family situation? for her decision. She said in aprepared statement that personal considerations ?have required that I reassess my initial decision to be considered for this office...

Law, Society & Taxation Panel #5: Comparative Tax

Posted on May 28, 2009
Today's fifth Law, Society, and Taxation panel at the Law & Society Association Annual Meeting in Denver is on Comparative Analyses of National Tax Systems: Participants in this session will offer comparative analyses of a number of national tax systems, including Germany, Brazil, the United States, and others...

SSRN Tax Professor Rankings

Posted on May 27, 2009
SSRN has updated its monthly rankings of 586 American and international law school faculties and 1,500 law professors by (among other things) the number of paper downloads from the SSRN data base. Here is the new list (through May 18, 2009) of the Top 25 U...

Raskolnikov: Using Taxpayer Choice to Target Tax Enforcement

Posted on May 27, 2009
Alex Raskolnikov (Columbia) has published Revealing Choices: Using Taxpayer Choice to Target Tax Enforcement, 108 Colum. L. Rev. 689 (2009). Here is the abstract: People pay their taxes for many different reasons. Some choose to game the system, paying only when the cost of noncompliance outweighs its benefits...

Submission Guide for Online Law Review Supplements

Posted on May 27, 2009
Colin Miller (John Marshall) has posted Submission Guide for Online Law Review Supplements on SSRN. Here is the abstract: This document contains information about submitting essays and articles to general online law review supplements. It covers 19 general online law reviews...

ABA Tax Section Offers Webcast Today on Troubling Issues with Troubled Members of Consolidated Groups

Posted on May 27, 2009
The ABA Tax Section offers a teleconference and webcast today on Troubling Issues with Troubled Members of Consolidated Groups from 1:00 - 2:30 p.m. EST: Please join our distinguished group of panelists as they provide an analysis of consolidated return issues relating to troubled members of consolidated groups (including worthless...

D.C. Bar Hosts Program

Posted on May 27, 2009
The District of Columbia Bar Association Tax Section hosts a luncheon program today on The Future of the Charitable Contribution Deduction in Light of the Obama Administration Proposal: The Obama Administration proposal that would result in limiting the value of the charitable contribution deduction for certain high-earners has set off...

Doran: Managers, Shareholders, and the Corporate Double Tax

Posted on May 27, 2009
Michael Doran (Georgetown) has published Managers, Shareholders, and the Corporate Double Tax, 95 Va. L. Rev. 517 (2009). Here is the abstract: The United States generally imposes two levels of federal income tax on corporate profits. The first level taxes income to the corporation; the second level taxes dividends to...

Chetty & Saez: Earnings Responses to an Experiment with EITC Recipients

Posted on May 27, 2009
Raj Chetty & Emmanuel Saez (both of the UC-Berkeley, Department of Economics) have posted Teaching the Tax Code: Earnings Responses to an Experiment with EITC Recipients on NBER. Here is the abstract: This paper tests whether providing information about the Earned Income Tax Credit (EITC) affects EITC recipients' labor supply...

Keinan: The Case For Residency-Based Taxation of Financial Transactions in Developing Countries

Posted on May 27, 2009
Yoram Keinan (Michigan) has published The Case For Residency-Based Taxation of Financial Transactions in Developing Countries, 9 Fla. Tax Rev. 1 (2008). Here is part of the Introduction: The question addressed by this article is whether a developing country (hereinafter ?Country D?) is better off adopting a source-based or residency-based...

WaPo: VAT Gains Momentum

Posted on May 27, 2009
In today's Washington Post: Once Considered Unthinkable, U.S. Sales Tax Gets Fresh Look; Levy Viewed as Way to Reduce Deficits, Fund Health Reform, by Lori Montgomery: With budget deficits soaring and President Obama pushing a trillion-dollar-plus expansion of health coverage, some Washington policymakers are taking a fresh look at a...

Houston Restaurant Owner Convicted of Trying to Bribe IRS Agent With Pizza to Avoid $49k Liability

Posted on May 27, 2009
WebCPA reports that a Houston restaurant owner has been sentenced to two years in jail after he was convicted of trying to bribe an IRS agent by offering her free pizza and a job after an audit revealed that he owed $49,000 in back taxes for 2004-2007...

Group Asks IRS to Review Liberty University's Tax-Exempt Status

Posted on May 27, 2009
Following up on Monday's post, Liberty University as Bob Jones University -- Can the IRS Strip Tax-Exempt Status for Revoking Recognition of Democratic Club?: Americans United for Separation of Church and State today asked the IRS to review Liberty University's tax-exempt status: Press Release Letter to IRS

45% of Law Students Cheat

Posted on May 26, 2009
Following up on my post earlier this month, Cheating Scandal Erupts at Syracuse Following Biden's Graduation Speech: in this week's National Law Journal: Cheating 2.0: New Twists on a Venerable Temptation are Confronted by Law Schools, by Leigh Jones: About 45% of law school students have engaged in some form...

ABA Tax Section to Award Two Public Service Tax Fellowships

Posted on May 26, 2009
The ABA Tax Section has announced that it will award two two-year pro bono fellowships to recent law school graduates (J.D. or LL.M.) or judicial clerks for their work in tax-related public service organizations: The section is now accepting applications for those interested in the two annual fellowships...

TaxProf Blog Holiday Weekend Roundup

Posted on May 26, 2009
Saturday: Judge Refuses to Revoke Marion Barry's Probation for Continued Failure to File Tax Returns After U.S. Attorney Fails to Call Any Witnesses at Hearing Expanding the EITC for Single Workers and Couples Without Children Conference on Assessing University Performance Sunday: Top 5 Tax Paper Downloads Constitutionality of Proposed "Brown...

IRS Scraps New Web Site After Spending $19.5m

Posted on May 26, 2009
After spending two years and $19.5 million to develop its new website, the IRS has canceled the project six months before its scheduled completion date. From the Treasury Inspector General for Tax Administration, Initial Efforts to Develop a New Web-based Portal Environment Were Not Successful (2009-20-079) (May 19, 2009): In...

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